Tom has the following items for the year: $4,000 of short-term capital gain, $6,000 of 0%/15%/20% long-term capital gain, and $2,000 of 28% capital loss. Which of the following is correct? a. The $2,000 loss will first be offset by the $4,000 short-term gain. b. The taxpayer will have a net short-term capital loss. c. The $2,000 loss will first be offset by the $6,000 long-term gain. d. The $4,000 short-term gain will first be offset by the $6,000 long-term gain. Janet incurred a net long-term capital loss of $5,000 and no short-term capital gains or losses. Assuming her other income is $43,000, she will be able to deduct what amount? a. $5,000 b. $2,000 c. $2,500 d. $3,000 EXPLAINATION PLEASE WITH ANSWER'